Order passed without considering GSTR-9: Madras HC Directs Re-adjudication 

Tvl. Sri Sakthi Steel Vs Deputy State Tax (Madras High Court) In a recent judgment, the Madras High Court addressed the grievance raised by Tvl. Sri Sakthi Steel regarding an order dated 28.02.2023. The core contention was the failure to consider the petitioner’s GST Annual Return for the assessment period 2018-19, filed in Form GSTR 9. This oversight led to the imposition of late fees and penalties against the petitioner. The petitioner, represented by counsel, argued that despite filing the annual return on 30.09.2020, the impugned order erroneously stated non-filing. This discrepancy ...